Part IIIInvestigation of Revenue and Customs offences
F1Orders and warrants: common provisions
23FProcedure where documents etc removed
(1)
This section applies where—
(a)
a document is removed under a production order;
(b)
a document or other thing is removed under a Revenue and Customs warrant.
(2)
An officer who removes any document or thing shall, if requested to do so by a person mentioned in subsection (3) below, provide that person with a record of what that officer removed.
(3)
The persons referred to in subsection (2) above are—
(a)
in the case of a document removed under a production order, a haver;
(b)
in the case of a document or thing removed under a Revenue and Customs warrant—
(i)
a person who is the occupier of any premises from which the document or thing was removed; or
(ii)
a person who had possession or control of the document or thing before it was removed.
(4)
The officer must provide the record within a reasonable time of the request for it.